Section 01 Fields and Correction Procedures

This section has field criteria, descriptions, and specifications for correcting Form 8752, Required Payment or Refund Under Section 7519.

Section 01 fields on the Error Register are shown below: Alpha Field Designator (AFD), Field Title, Field Length, and Location on the Return. See Exhibit 3.12.249-1, Form 8752 - Field Designators, and Exhibit 3.12.249-2, Form 8752 - Paper Error Register, for more information.

Section 01

Section 01 AFD

Field Title

Field Length

Location on the Return

A

Remittance (non-correctable)

15

Green writing

B

Name Control/Check Digit

4

Box entitled Name of Partnership or S Corporation

C

Employer Identification Number

9

Box entitled Employer Identification Number

D

Tax Period

6

Center of return above Name line or edited tax period to the left of the Office of Management and Budget (OMB) Number (No.)

E

Computer Condition Code

10

Upper left margin of return

F

Received Date

8

Middle of return

G

Penalty and Interest Code

1

Right of OMB Number (No.)

H

Partnership/S Corporation Indicator

1

Right of Page 1, Form 8752, "Check Applicable Box to Show Type of Taxpayer"

I

Centralized Authorization File (CAF) Indicator

1

Right lower corner

J

First Tax Year Box

1

Box B

K

Terminating Event Box

1

Box C

L

Short Base Year Box

1

Box D

M

Entity Underprint Code

1

N

Taxpayer Notice Code

6

Left margin of return near Name area

Field 01-A (Remittance) can't be changed in Error Resolution. If the amount is incorrect, treat the return and related error register as unprocessable. Reject with Action Code 3, and prepare Form 4227, Intra-SC Reject or Routing Slip, or other proper routing slip, to explain the error or follow local procedures. Rejects will prepare Form 3893, Re-Entry Document Control, after corrective action has been taken.

If a remittance amount is present, the received date must be present. See IRM 3.12.249.4.8, Field 01-F, Received Date.

Rejects will determine the proper application of an excess remittance through research, correspondence, or other existing procedures.

When the Reject tax examiner determines that the excess remittance must be applied to a different tax class or module, enter Computer Condition Code (CCC) "X" on the return and the error register. This code will freeze the tax module from refunding or offsetting by generating a Transaction Code (TC) 570.

The tax examiner will prepare Form 3465, Adjustment Request, to show the amount and module in which the credit must be applied.

See IRM 3.12.38, BMF General Instructions, for more information.

Field 01-B (Name Control) must have one to four characters. If the name control has fewer than four characters, every position must be accounted for by entering the number of blanks and encircling it. When all spaces in this fixed field are not accounted for, the record will loop. To avoid unnecessary loops, enter the name control data (when less than four characters) and account for the blanks by entering the number of blanks and circling the number. See Figure 3.12.249-1, Fixed Length Correction.

Figure 3.12.249-1

Please click here for the text description of the image.

The name control and check digit each have their tests for validity.